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AMERICAN SOCIETY OF HEATING REFRIGERATING & A-C ENGINEERS

EIN 23-7103714 FRESNO, CA

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Revenue 2024
$58,198
Expenses 2024
$44,946

Program services were 93.9% of total expenses calculated — Part III's total program service expenses over total expenses, both as filed.

As filed

Subsection
03
Classification
2800
Street
7535 N PALM AVE STE 201

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Group exemption

A subordinate covered by the group exemption of AMERICAN SOCIETY OF HEATING REFRIGERATING & A-C ENGINEERS (EIN 13-5675095). matched by us

The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.

Mission and programs · 2024

Primary exempt purpose

The objective of the Chapter is exclusively scientific and educational and include, but are not limited to: a the advancement of the sciences of heating, refrigerating and air- conditioning engineering and related sciences b the continuing education of the members and other interested persons in said sciences, through lectures, demonstrations, and publications c the rendering of career guidance and financial assistance to students of the sciences and d the encouragement of scientific research.

  • The objective of the Chapter is exclusively scientific and educational and include, but are not limited to: a the advancement of the sciences of heating, refrigerating and air- conditioning engineering and related sciences b the continuing education of the members and other interested persons in said sciences, through lectures, demonstrations, and publications c the rendering of career guidance and financial assistance to students of the sciences and d the encouragement of scientific research.

    Expenses $42,195

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Logan Costa-Smith

    Vice President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1
  • Salomon Lopez

    Treasurer

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1
  • Ezequiel Fregoso

    Secretary

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1
  • Andrew Arballo

    President

    Total calculated
    $0
    Compensation
    $0
    Benefit plans
    not reported
    Expense account
    not reported
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $58,198
    Expenses
    $44,946
    Contributions
    $58,198
    Grants paid
    not reported
  • 2023
    Revenue
    $30,138
    Expenses
    $29,175
    Contributions
    $8,331
    Grants paid
    not reported
  • 2022
    Revenue
    $21,524
    Expenses
    $22,093
    Contributions
    $2,835
    Grants paid
    not reported

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $24,000
    Expenses
    $53,147
    Assets (EOY)
    $27,563

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2020

Tax period
1 July 2020 to 30 June 2021
Principal officer
Ramon Alcazar
Mailing address
7084 N Maple Ave Ste 101Fresno CA 93720
Website
www.sjvashrae.org

As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.